1998 (11) TMI 211

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.... the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal preferred by the Revenue is whether the printed hangers are classifiable under sub-heading 4823.90 as claimed by the Revenue or 4901.90 of the Schedule to the Central Excise Tariff Act as decided by the Collector (Appeals) in the impugned order. 2. No one was present on behalf of the re....

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....n it and without these it would be nothing but a cut piece of paper. We find nothing wrong in the findings of the Collector (Appeals). Essential characteristics of the product is on account of printing and as such product is classifiable only under Chapter 49. This was the view of the Tribunal in the case of Ajanta Prints Arts v. C.C.E., Bombay, reported in 1998 (98) E.L.T. 406 (Tribunal) in which....